Sweet Valley Volunteer Fire Company Relief Association – Luzerne County – Audit Period January 1, 2022 to December 31, 2023

A compliance audit was conducted for the Sweet Valley Volunteer Fire Company Relief Association in Luzerne County, Pennsylvania, covering the period from January 1, 2022, to December 31, 2023. The audit aimed to assess the association’s adherence to state laws and procedures related to the management of state aid and expenditure of funds. Conducted under the Commonwealth of Pennsylvania’s constitutional and statutory provisions, the audit was not in accordance with U.S. Government Auditing Standards. While the association provided bank statements showing a December 31, 2023 cash balance of $55,949, the audit could not independently verify this due to the inability to obtain a direct confirmation from the financial institution. Except for this limitation, the audit concluded that the association generally complied with applicable regulations. The report, discussed with association management, appreciated the cooperation of the officials and underlined their obligations to maintain effective internal controls and compliance.